Statistical Straight Line Method fo

Year

Population

Past Demand
(Y)

2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Sum

50,445
52,048
53,702
55,409
57,170
58,987
60,804
62,677
64,607
66,597
68117

12006
12387
12781
13187
13606
14039
14471
14917
15376
15850
138622

Year

Population

2,015.00
2,016.00
2,017.00
2,018.00
2,019.00

69,911.43
71,706.33
73,501.22
75,296.12
77,091.02

Past Demand
(Y)
16,638.92
17,066.11
17,493.29
17,920.48
18,347.66

bX

-9
-7
-5
-3
-1
1
3
5
7
9

-1922.3346545
-1495.1491758
-1067.963697
-640.77821818
-213.59273939
213.592739394
640.778218182
1067.96369697
1495.14917576
1922.33465455

bX

11.00
13.00
15.00
17.00
19.00

2,349.52
2,776.71
3,203.89
3,631.08
4,058.26

Statistical Straight Line Method fo

Year

Population

2005
2006
2007
2008
2009
2010
2011
2012

50,445
52,048
53,702
55,409
57,170
58,987
60,804
62,677

Past Demand
(Y)
41163
47103
48600
50145
51739
53383
55028
56723

bX

-9
-7
-5
-3
-1
1
3
5

-8411.7118636
-6542.4425606
-4673.1732576
-2803.9039545
-934.63465152
934.634651515
2803.90395455
4673.17325758

2013
2014
Sum

64,607
66,597
582446

58469
60270
522624

7
9

6542.44256061
8411.71186364

2014
2015
2016
2017
2018
2019

66,597.00
69,911.43
71,706.33
73,501.22
75,296.12
77,091.02

60,270.29
57,047.73
58,512.36
59,977.00
61,441.63
62,906.27

9.00
11.00
13.00
15.00
17.00
19.00

8,411.71
10,280.98
12,150.25
14,019.52
15,888.79
17,758.06

Age limit

38% + 36% + 11%

People that eats ice cream

Percentage

Sales
200 Conducted Survey

=
=

Cost
Time

Unit

Ice Cream
(Whole Milk)

Ice Cream
(Carabao
Milk)

Crispy Cream
Delight

Daily
Monthly
Annual

192
5760
69120

12
360
4320

10
300
3600

25
750
9000

Unit

Total Sales

Daily
Item

Cost

Ice Cream
(Whole
Milk)

15

163

2445

Ice Cream
(Carabao
Milk)

12

163

1956

Crispy
Cream
Delight

30

163

4890

Crispy
Cream
Delight C

25

163

4075

Daily
13366

Total Average Sales

Monthly
400980

Yearly
4811760

Projected Sales
Year

Annual

Monthly

Daily

2014
2015
2016
2017
2018
2019

4,811,760.00
5,052,348.00
5,304,965.40
5,570,213.67
5,848,724.35
6,141,160.57

400,980.00
421,029.00
442,080.45
464,184.47
487,393.70
511,763.38

13,366.00
14,034.30
14,736.02
15,472.82
16,246.46
17,058.78

Net Sales
Cost of Goods Sold
Gross Profit on Sales
Operating Expenses
Permits and Licenses
Utilities Expense
Rent Expense
Administrative and Selling Expense
13th Month Pay
Salaries and Wages Expense

2014
4,811,760.00
4,811,760.00
(17,877.00)
(103,548.00)
(360,000.00)
(9,050.00)
(87,834.00)
(1,009,008.00)

Supplies Expense
Depreciation Expense
Total Operating Expense
Net Income Before Tax
Income Tax Expense
Net Income Before Tax

Pre-operating Cost
Price

Item
Sec Registration
Community Tax Certificate
Brgy. Clearance
Mayor's Permit

10,610.00
500.00
1,000.00
6,500.00

DTI Fees
Total

500.00
19,110.00

Sanitary Supplies
Total
Initial Working Capital
Raw Materials
Direct Labor
Operating Expense
Total

(1,570,555.00)
3,241,205.00
972,361.50
2,268,843.50

Expenses
Wages and
Salaries
Electricity
Telephone
Water
LPG
Promotional
Expenses
Utensils
Machineries and
Equipments

Capital Expenditures
Machines and Equipments
Utensils
Furniture and Fixtures
Supplies

(1,115.00)

393,246.00
1,749.00
3,275.00
596.00
703.00
399,569.00

253572
1009008

Furnitures and
Fixtures
Rental
Sanitary
Office
Repairs and
Maintenance
Taxes and
Licenses
Total

al Straight Line Method for Supply

XY

81
49
25
9
1
1
9
25
49
81
330

-108053
-86712
-63905
-39562
-13606
14039
43414
74586
107635
142651
70486

XY

121.00
169.00
225.00
289.00
361.00

183,028.12
221,859.38
262,399.37
304,648.11
348,605.58

Projected Demand
(Yc)
11940
12367
12794
13221
13649
14076
14503
14930
15357
15785

Deviation
Absolute
66
20
-13
-34
-42
-37
-32
-13
19
66

Projected Demand
(Yc)
16,211.73
16,638.92
17,066.11
17,493.29
17,920.48

Straight Line Method for Demand

X

XY

81
49
25
9
1
1
9
25

-370468
-329724
-243002
-150435
-51739
53383
165083
283613

Projected Demand
(Yc)
43851
45720
47589
49458
51328
53197
55066
56936

Deviation
Absolute
-2688
1383
1011
687
411
186
-39
-213

49
81
330

409285
542433
308429

58805
60674

81.00
121.00
169.00
225.00
289.00
361.00

542,432.57
627,525.00
760,660.72
899,654.98
1,044,507.79
1,195,219.15

60,674.11
62,543.38
64,412.65
66,281.92
68,151.19
70,020.46

-336
-404

85%
28%
23.80%

82%
163

Monthly

Willing to buy

Total Sales

Yearly

Ice Cream
(Whole Milk)

73350

Ice Cream
(Whole Milk)

Ice Cream
(Carabao Milk)

58680

Ice Cream
(Carabao Milk)

Crispy Cream
Delight

146700

Crispy Cream
Delight

Crispy Cream
Delight C

122250

Crispy Cream
Delight C

Description
Ice Cream (Whole
Milk)

Cost of Production
Price
328

Ice Cream (Carabao

Milk)

303

Crispy Cream
Delight

441

Crispy Cream
Delight C
Total

1495

423

2015
5,052,348.00

2016
5,304,965.40

2017
5,570,213.67

2018
5,848,724.35

5,052,348.00

5,304,965.40

5,570,213.67

5,848,724.35

(17,877.00)
(114,712.10)
(360,000.00)
(9,502.50)
(92,038.20)
(1,059,458.40)

(17,877.00)
(126,145.70)
(360,000.00)
(9,977.62)
(96,452.61)
(1,112,431.32)

(17,877.00)
(138,086.40)
(360,000.00)
(10,476.51)
(101,087.74)
(1,168,052.89)

(17,877.00)
(150,564.20)
(360,000.00)
(11,000.34)
(105,954.63)
(1,226,455.53)

(1,115.00)

(1,115.00)

(1,115.00)

(1,115.00)

(1,636,826.20)
3,415,521.80
1,024,656.54
2,390,865.26

(1,706,122.25)
3,598,843.15
1,079,652.95
2,519,190.21

(1,778,818.54)
3,791,395.13
1,137,418.54
2,653,976.59

(1,855,089.70)
3,993,634.65
1,198,090.40
2,795,544.26

Yearly

Monthly

Daily

1,009,008.00

84,084.00

2,802.80

54,000.00
22,788.00
14,520.00
12,240.00

4,500.00
1,899.00
1,210.00
1,020.00

150.00
63.30
40.33
34.00

9,050.00

754.17

25.14

500.00

41.67

1.39

15,000.00

1,250.00

41.67

1,000.00

83.33

2.78

360,000.00
750.00
500.00

30,000.00
62.50
41.67

1,000.00
2.08
1.39

20,000.00

1,666.67

55.56

8,620.00

718.33

23.94

1,527,976.00

127,331.33

4,244.38

Deviation
Squared
4360
414
174
1162
1778
1362
1001
170
365
4295
15081

a=

/
b=

138622/10
=

13862.21

70486
= 9/330

213.59

((())/)
sd =
(15081/10)
sd =

sd =

Deviation
Squared
7223036
1914017
1022284
471483
168989
34670
1497
45322

a=
/

b=

55583/10

28431

= 2/330

38.83

52262.4

934.63

112567
163078
11156943

((())/)
sd =
(11156943/10)
sd =

sd =

Total Sales

1056.26

880200

704160

1760400

1467000

Cost of Production
Annual

Monthly

Daily

22671360

1889280

62976

20943360

1745280

58176

30481920

2540160

84672

29237760
103334400

2436480
8611200

81216
287040

2019
6,141,160.57
6,141,160.57
(17,877.00)
(156,242.40)
(360,000.00)
(11,579.31)
(111,064.86)
(1,287,778.31)

(1,115.00)
(1,927,779.88)
4,213,380.69
1,264,014.21
2,949,366.48